Ita/143/2010 Of The Commissioner Of Income Tax,Trivandrm v. Sirajudeen.a

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH WEDNESDAY, THE 7TH DAY OF MARCH 2012/17TH PHALGUNA 1933 ITA.No. 143 of 2010 ( ) -----------------------(AGAINST ORDER IN ITA.145/2007 DATED 27/05/2009 ofI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT(S)/RESPONDENT: ----------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON, SR.SC FOR INCOME TAX SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/APPELLANT: ------------------------ SRI.SIRAJUDEEN.A, S.N. FASHION JEWELLERY, OYOOR, KOLLAM. BY ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 07-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA NO.143/2010 APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A :COPY OF ORDER UNDER SECTION 143(3) OF THE ASSESSINGOFFICER DATED 29/03/2006. ANNEXURE-B :COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 10/11/2006. ANNEXURE-C :COPY OF ORDER OF THE ITAT IN THE CASE OF A SHIHABUDEENDATED 20/04/2009. ANNEXURE-D :COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED27/05/2009. //TRUE COPY// jg PA TO JUDGE. C.N.RAMACHANDRAN NAIR & BABU MATHEW P. JOSEPH, JJ. .................................................................... I.T.A.No.143 of 2010 .................................................................... Dated this the 7[th] day of March, 2012. J U D G M E N T Ramachandran Nair, J. This is an appeal filed by the Revenue against the order of the Tribunal, which is rendered by them following anotherorder issued by the Tribunal in I.T.A.Nos.116 & 117 of 2008dated 20/04/2009. When the appeal is taken up today,learned Senior counsel for the appellant produced judgment ofthis Court in ITA Nos.1766 & 1785 of 2009 dated24/03/2010, wherein this Court set aside the above order ofthe Tribunal relied upon by them in deciding this case. 2.Since the Tribunal itself has stated that facts in thiscase are exactly similar to the above case decided by them,following our judgment above referred, we allow the appeal bysetting aside the order of the Tribunal and restore theassessee's appeal back to the Tribunal for reconsideration andfresh decision based on observations and findings in thejudgment above referred. Since the Tribunal itself has stated that facts in this ITA No.143/2010 The Registry will attach a copy of this judgment inI.T.A.Nos.1766 & 1785 of 2009 dated 24/03/2010, which willform part of the judgment. (C.N.RAMACHANDRAN NAIR, JUDGE) (BABU MATHEW P. JOSEPH, JUDGE) jg